Subject to Part 2AA.4 and this Part:
(a) Part IV of the Income Tax Assessment Act 1936 ; and
(b) Division 5 of the Income Tax Assessment Act 1997 ; and
(c) Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ;
apply, so far as they are capable of application, in relation to a compulsory SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936 .